https://www.taxtmi.com/caselaws?id=66283 The Tribunal upheld the decision of the Assistant Commissioner of Income Tax, allowing the deduction under section 16(1) of the Income Tax Act for the assessment years 1974-75 and 1975-76. It ruled in favor of the assessee, a medical representative, determining that the daily allowances received from the employer were not specifically for conveyance expenses, thus not constituting conveyance allowance. Consequently, the Tribunal dismissed the departmental appeals, confirming the assessee's entitlement to the deduction under section 16(1) for the relevant assessment years. en-us Wed, 26 Jul 1978 00:00:00 +0530 Wed, 23 Feb 2011 13:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66283 The Tribunal upheld the decision of the Assistant Commissioner of Income Tax, allowing the deduction under section 16(1) of the Income Tax Act for the assessment years 1974-75 and 1975-76. It ruled in favor of the assessee, a medical representative, determining that the daily allowances received from the employer were not specifically for conveyance expenses, thus not constituting conveyance allowance. Consequently, the Tribunal dismissed the departmental appeals, confirming the assessee's entitlement to the deduction under section 16(1) for the relevant assessment years. Case-Laws Income Tax Wed, 26 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66283